The State Audit Institute (IPKN) held the IPKN I Congress which was officially opened by the BPK Chairman as Chair of the IPKN Advisory Board, Dr. Agung Firman Sampurna, CSFA., CFrA., CGCAE., Tuesday 22 June 2021. In his remarks, the BPK Chairman said that increasing the professionalism of state financial auditors is very important, because auditors are expected to be able to improve transparency, accountability, integrity, and quality of financial management. which in turn is able to improve the welfare of the community and the achievement of state goals. IPKN’s role is to improve the professionalism of state financial examiners and to carry out continuing education to maintain and develop the competence of examiners.
The inaugural congress organized by IPKN aims to ratify the Amendment to the IPKN Articles of Association, ratify the IPKN Bylaws, the IPKN General Program, and ratify the approval of the draft Professional Code of Ethics and Professional Code of Conduct. In addition, another purpose of holding this congress is to provide guidelines so that the tasks, functions, and general programs of IPKN can be carried out effectively in accordance with the goals that have been set.
Starting the I Congress event, IPKN held a seminar with the theme “Integrated Auditing for the Public Sector” by presenting the Deputy Chairman of BPK Dr. Agus Joko Pramono, M.Acc., Ak., CA., CSFA., CPA., CfrA., as Keynote Speaker and seminar resource person, namely KPMG Distinguished Professor of Accounting Information System Rutgers Business School – Newark & New Brunswick, Prof. Miklos A. Vasarhelyi, who delivered material on Integrated Sustainability Report: Big Data Analytics in Accounting Information System, Head of BPKP, Dr. Muhammad Yusuf Ateh, Ak., M.B.A., CSFA., CGCAE, delivered a presentation with the theme Remote Audit Approach in the Covid-19 Pandemic and Its Future Development in Supporting Quality Audits, as well as the Chair of the IAI DPN, Prof. Mardiasmo, MBA, Ph.D, CfrA., QIA, Ak., CA, FCMA., CGMA., ASEAN CPA., CPA (Aust.), CSFA., QGIA, with presentation material on Long Form Audit Report: New Paradigm Adding Benefits of Financial Audit Reports.
Integrated Audit or the so-called Long Form Audit Report (LFAR) is an audit approach that combines finance with performance audits so that it can not only provide an opinion on the fairness of financial statements but also an assessment of the performance of government programs that have an impact on the welfare of the community viewed from the aspects of economy, efficiency, and effectiveness, as well as other performance indicators. Although integrated audit has not been explicitly defined in financial audit standards both in Indonesia and internationally, in practice, the concept has been implemented in several assignments so as to provide a more comprehensive picture of the integration of audit opinions and the effectiveness of the audit program implementation.
The activity, which was held for one day, was carried out offline at the PKN Badiklat Auditorium, was attended by 20 invitees and followed virtually by 790 participants. Through seminars and the IPKN I Congress, it is hoped that it will provide a more comprehensive picture of the implementation of integrated audit in the implementation of the audit program. In addition, the rapid development of technology supports the implementation of an integrated audit that applies big data analytics in analyzing data so that it can become useful information needed in making audit decisions. In addition, this seminar activity is also a means for IPKN in providing understanding to both internal and external BPK auditors regarding State Financial Audits and improving the quality of state financial audits.